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Year : 1896

[ACT No. 8 of 1896.]
[5th March, 1896.]

WHEREAS it is expedient to provide for the establishment of bonded warehouses at places other than customs-ports, and to afford facilities for the bonding of salt in such warehouses ;

It is hereby enacted as follows:-

Section -1 Short title,extent and Commencement

This Act shall be read with and taken as part of, the Sea Customs Act.

Section -2 Definitions

Sections 5 to 7, both inclusive, of this Act shall extend only to such parts of the Union of Burma as the President of the Union may from time to time, by notification1*in the Gazette, direct in this behalf.


1. Section 5 to 7 of this Act have been extended to the whole of the Union of Burma, see Burma Gazette, 1941, Part I, p.143.


Section -3 & 4 Inland Bonded Warehouse

(1) Notwithstanding anything contained in the Sea Customs Act, the Chief Customs-authority may, from time to time, appoint a public or license a private warehouse at any place which is not a ware housing port, and may cancel such appointment or licence.

(2) In reference to such a place and a warehouse appointed or licensed there at the provisions of the said Act with respect to the levy of customs duties on goods brought in bond from one customs-port to another, and with respect to warehousing, shall be construed as if the place where a customs-port and a warehousing port, and the warehouse a public or a private warehouse, as the case may be, appointed or licensed thereat under that Act and, if the owner so desires, as if goods, in respect of which the procedure laid down in sections 90, 91 and 92 of the said Act has been complied with, were goods already warehoused at a warehousing port within the meaning of section 105 of the said Act.

(3) All rules applicable to such warehouses, and to the weighment and removal thereto of salt, and in force at I he commencement of this Act, shall remain so applicable until they shall be duly superseded or altered.

Section -5 Salt Time-Bonds

Notwithstanding anything contained in the Sea Customs Act, or in section 4 of this Act, the Chief Customs-authority may permit salt removed from ship-board or from a warehouse appointed or licensed under the Sea Customs Act, to be conveyed, under a bond securing the subsequent payment of the duty leviable in respect of the salt so removed and in acutance with such rules as may be prescribed in this behalf by the Chief Customs-authority, to a warehouse appointed or licensed for that purpose by the Chief Customs-authority.

Section -6 Accordance with the provisions

Every bond executed in accordance with the provisions of the last preceding section shall be in the form hereto annexed, or, when such form is inapplicable or insufficient, in such other form as is from time to time prescribed by the Chief Customs-authority:

Provided that the time allowed by such bond for the payment of the duty leviable on the salt included therein shall not exceed the time within which it may reasonably be expected that the whole of such salt shall have passed into consumption, and shall in no case exceed six months:

also that the Chief Customs-authority may at any time require the duty to be paid to the extent to which the salt may have been delivered from the warehouse.

Section -7 The Chief Customs authority

The Chief Customs-authority may make rules1*,consistent with the provisions of this Act, to regulate-

(1) The appointment or licensing of warehouses under section 5;

(2) The inspection by Government officers of such warehouses;

(3) The safe custody of salt in transit under the provisions of the said section;

(4) The removal of salt from a warehouse appointed or licensed under the said sedition;

(5) The nature of the security to be required from a person executing a bond in accordance with the provisions of the said section and the time and place of payment of the sum recoverable under such bond ; and

(6) Generally such other matters as may be deemed necessary to secure the safety of the public revenue.


1. For the Burma Inland Bonded Warehouse (Salt) Ref, 1941, see Burma Gazette, 1941, Part I,p.1381.


Section -8 The removal of Salt

Nothing in section 5 or section 6 shall prevent the removal of salt Sill in any manner in which it may for the time being be lawfully removable under section 4.


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